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Signed at Ottawa, Canada, this 5th day of O ctober 2005. "Alain Tardif" Tardif J. ... Signed at Ottawa, Canada, this 5th day of October 2005. "Alain Tardif" Tardif J. ... Chamberlain, Reviser CITATION:                                        2005TCC596 COURT FILE NO.:                             2005-1516(IT)I STYLE OF CAUSE:                          Raynald Vignola and Her Majesty the Queen PLACE OF HEARING:                      Baie-Comeau, Quebec DATE OF HEARING:                        August 30, 2005 REASONS FOR JUDGMENT:           The Honourable Justice Alain Tardif DATE OF JUDGMENT:                     October 5, 2005 APPEARANCES: For the Appellant: Jean-Louis Martel Counsel for the Respondent: Nadine Dupuis COUNSEL OF RECO RD: For the Appellant:        For the Respo ndent:                     John H. ...

Signed at Ottawa, Canada, this 25th day of August 2005. "Alain Tardif" Tardif J. ... PLACE OF HEARING:                                Chicoutimi, Quebec DATE OF HEARING:                                  July 4, 2005 REASONS FOR JUDGMENT BY:               The Honourable Judge Alain Tardif DATE OF JUDGMENT:                               August 25, 2005 APPEARANCES: Counsel for the Appellant          Jean Hudon Counsel for the Respondent:          Stéphanie Côté COUNSEL OF RECORD:        For the Appellant:        Name:                                                    Jean Hudon        Firm:                                                     Larouche Lalancette Pilote Bouchard        City:                                                      Alma, Quebec        For the Respondent:                              John H. ...

Signed at Toronto, Ontario, this 27th day of October 2005. "W.E. ... Fence Factory PLACE OF HEARING:                      Toronto, Ontario DATE OF HEARING:                        October 4, 2005 REASONS FOR JUDGEMENT BY: The Honourable W.E. ...

Signed at Ottawa, Canada this 11 th day of October 2005. "Gerald J. ... Catharines, Ontario DATE OF HEARING:                        July 26, 2005 REASONS FOR ORDER BY: The Honourable Justice Gerald J. Rip DATE OF ORDER:                            October 11, 2005 APPEARANCES: Counsel for the Appellant: Nicholas F. ...

The Respondent is awarded its party-and-party costs.        Signed at Toronto, Ontario, this 22 nd day of November 2005. ...                                                                            [1]      This appeal pursuant to the General Procedure was heard at Nanaimo, British Columbia on October 3, 2005. ... The Respondent is awarded its party-and-party costs.        Signed at Toronto, Canada, this 22nd day of November 2005. ...

Signed at Edmundston, New Brunswick, this 17th day of March 2005. "François Angers" Angers J. ... Translation certified true on this 20th day of October 2005. AvetaGraham, Translator CITATION:                                        2005TCC197 COURT FILE NO.:                             2004-4367(IT)I STYLE OF CAUSE:                           Pascal Pilon v. The Queen PLACE OF HEARING:                      Montréal, Quebec DATE OF HEARING:                        February 23, 2005 REASONS FOR JUDGMENT BY:     The Honourable Justice François Angers DATE OF JUDGMENT:                     March 17, 2005 APPEARANCES: Agent for the Appellant: Horst Grein Counsel for the Respondent: Benoit Mandeville COUNSEL OF RECORD:        For the Appellant:                    Name:                                                 Firm:        For the Respondent:                     John H. ...

Signed at Ottawa, Canada, this 23 rd day of June, 2005. "J. Woods" Woods J. ... Accordingly the appeal must be dismissed.        Signed at Ottawa, Canada, this 23 rd day of June, 2005. ... Her Majesty the Queen PLACE OF HEARING:                      Toronto, Ontario DATE OF HEARING:                        April 6, 2005 REASONS FOR JUDGMENT BY:     The Honourable Justice Judith Woods DATE OF JUDGMENT:                     June 23, 2005 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Kandia Aird COUNSEL OF RECORD:        For the Appellant:                    Name:                              N/A                    Firm:                                                                                                 For the Respondent:                     John H. ...

The Queen, 2005 TCC 77       Docket: 2002‑2173(GST)G BETWEEN: JILLY CREATIONS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.___________________________________________________________________ Appeal heard on November 4, 2004, at Montréal, Quebec   Before: The Honourable Justice Louise Lamarre Proulx   Appearances:   Counsel for the Appellant: Louis‑Frédérick Côté Josée Massicotte   Counsel for the Respondent: Gérald Danis____________________________________________________________________   JUDGMENT   The appeal from the assessment made under the Excise Tax Act, notice of which bears number 03110197 and is dated May 10, 2002, is dismissed, with costs, in accordance with the attached Reasons for Judgment.   Signed at Ottawa,  Canada, this 8th day of February 2005.     "Louise Lamarre Proulx" Lamarre Proulx J.           ... Justice Louise Lamarre Proulx   DATE OF JUDGMENT: February 8, 2005   APPEARANCES:   Counsel for the Appellant: Louis-Frédérick Côté Josée Massicotte   Counsel for the Respondent: Gérald Danis   COUNSEL OF RECORD:   For the Appellant:   Name: Louis-Frédérick Côté   Firm: Mendelsohn Rosentzveig Shacter Montréal, Quebec   For the Respondent: John H. ...

Signed at Ottawa, Canada, this 28th day of July 2005. "Alain Tardif" Tardif J. ... Her Majesty the Queen PLACE OF HEARING:                      Chicoutimi, Quebec DATE OF HEARING:                        July 7, 2005 REASONS FOR JUDGMENT BY:     The Honourable Justice Alain Tardif DATE OF JUDGMENT:                     July 28, 2005 APPEARANCES: Counsel for the Appellants: Isabelle Simard Counsel for the Respondent: Martin Gentile COUNSEL OF RECORD:        For the Appellants:        Name:                                          Isabelle Simard        Firm:                                            Simard Boivin Lemieux        City:                                            Chicoutimi, Quebec               For the Respondent:                     John H. ...

Signed at Ottawa, Canada, this 19th day of October 2005. "Lucie Lamarre" Lamarre J. ... Garth M c Leod, Translator CITATION:                                        2005TCC677 COURT FILE NO.:                             2005-2154(IT)I STYLE OF CAUSE:                           JACQUES ROSAIRE TESSIER AND HER MAJESTY THE QUEEN PLACE OF HEARING:                      Montréal, Quebec DATE OF HEARING:                        October 12, 2005 REASONS FOR JUDGMENT BY:     The Honourable Justice Lucie Lamarre DATE OF JUDGMENT:                     October 19, 2005 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Johanne M. ...